Place one number above the other so that the hundreds', tens' and ones'
places are lined up. Draw a line under the bottom number.

658
472

Subtract the digits in the ones' place column (8 - 2 = 6) and place the answer
below the line in the ones' place column.

658
472
6

Subtract the numbers in the tens' place column (5 - 7 = ?).
Borrow one from the hundreds' place to make the top value larger
than the bottom value. After this is done, subtract (15 - 7 = 8) and place the
8 below the line in the tens' place column.

5
658
472
86

Subtract the digits in the hundreds' place column (5 - 4 = 1) and place the
answer below the line in the hundreds' place column